P & M Accounting OÜ (10471686)

P & M Accounting OÜ

Legal form:

Private limited company

Registry code:

10471686

VAT no.:

EE100045473

Fiscal-year period:

01.01 - 31.12

Established:

18.08.1998 (26)

Capital:

3 194 EUR

Address:

Tartu maakond, Tartu linn, Tartu linn, Ülikooli tn 5

Status:

Registered

Contacts

Email:

monika@accounting.ee

Phone:

+372 7305375

Website:

www.accounting.ee

Industries

REAL ESTATE ACTIVITIES
Real estate activities
68201 - Renting and operating of own or leased real estate
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Legal activities and accounting
Accounting, bookkeeping, auditing and tax consultancy
69202 - Accounting and tax consultancy

VAT liability

	Start	End
EE100045473	01.09.1998

Annual reports

	Period	Submitted
2024	01.01.2024 - 31.12.2024	-
2023	01.01.2023 - 31.12.2023	26.06.2024	Valid
2022	01.01.2022 - 31.12.2022	29.06.2023	Valid
2021	01.01.2021 - 31.12.2021	25.01.2023	Valid
2020	01.01.2020 - 31.12.2020	25.08.2021	Valid
2019	01.01.2019 - 31.12.2019	04.11.2020	Valid
2018	01.01.2018 - 31.12.2018	12.06.2019	Valid
2017	01.01.2017 - 31.12.2017	02.07.2018	Valid
2016	01.01.2016 - 31.12.2016	30.06.2017	Valid
2015	01.01.2015 - 31.12.2015	28.06.2016	Valid
2014	01.01.2014 - 31.12.2014	30.06.2015	Valid
2013	01.01.2013 - 31.12.2013	31.12.2014	Valid
2012	01.01.2012 - 31.12.2012	10.07.2013	Valid
2011	01.01.2011 - 31.12.2011	30.07.2012	Valid
2010	01.01.2010 - 31.12.2010	30.06.2011	Valid
2009	01.01.2009 - 31.12.2009	30.06.2010	Valid
2008	01.01.2008 - 31.12.2008	30.06.2009	Valid
2007	01.01.2007 - 31.12.2007	03.07.2008	Valid
2006	01.01.2006 - 31.12.2006	02.07.2007	Valid
2005	01.01.2005 - 31.12.2005	27.09.2006	Valid
2004	01.01.2004 - 31.12.2004	22.10.2005	Valid
2003	01.01.2003 - 31.12.2003	20.07.2004	Valid
2002	01.01.2002 - 31.12.2002	18.07.2003	Valid
2001	01.01.2001 - 31.12.2001	16.07.2002	Valid
2000	01.01.2000 - 31.12.2000	02.07.2001	Valid

Unsubmitted declarations

✓ No unsubmitted declarations as of 18.06.2025.

Tax debt

✓ None

Unsubmitted reports

✓ Missing

Unsubmitted decl.

✓ Missing

Court decisions

Official notices

TTJA decisions

Real estate

.ee domains

Tax data

	State taxes	Labour taxes	Taxable turnover	Employees
2025 Q1	5 073 €	2 755 €	12 234 €13.1%	1
Kokku 2025:	5 073 €	2 755 €	12 234 €
2024 Q4	4 407 €	2 551 €	10 816 €17.2%	1
2024 Q3	4 971 €	2 551 €	13 071 €22.7%	1
2024 Q2	4 470 €	2 551 €	10 656 €13.5%	1
2024 Q1	4 089 €	2 624 €	12 317 €7.1%	1
Kokku 2024:	17 937 €	10 276 €	46 861 €6.1%
2023 Q4	4 384 €	2 403 €	13 254 €8.5%	1
2023 Q3	3 947 €	1 954 €	12 212 €8.7%	1
2023 Q2	4 433 €	2 367 €	13 373 €20.9%	1
2023 Q1	3 385 €	1 679 €	11 060 €6.2%	1
Kokku 2023:	16 149 €	8 402 €	49 899 €1.4%
2022 Q4	5 177 €	3 366 €	11 788 €4.1%	1
2022 Q3	5 045 €	3 147 €	12 295 €12.4%	2
2022 Q2	5 340 €	3 063 €	14 036 €26.5%	2
2022 Q1	4 735 €	3 147 €	11 092 €2.3%	2
Kokku 2022:	20 296 €	12 722 €	49 211 €6.6%
2021 Q4	4 717 €	3 166 €	10 846 €9.4%	2
2021 Q3	5 977 €	4 319 €	11 972 €16.3%	2
2021 Q2	6 371 €	4 169 €	14 299 €8.1%	4
2021 Q1	7 781 €	5 772 €	15 562 €25.8%	5
Kokku 2021:	24 847 €	17 425 €	52 679 €33.4%
2020 Q4	8 575 €	6 196 €	20 971 €17.1%	5
2020 Q3	9 006 €	6 196 €	17 902 €16.2%	5
2020 Q2	9 650 €	6 182 €	21 372 €13.7%	5
2020 Q1	10 446 €	7 524 €	18 794 €	5
Kokku 2020:	37 678 €	26 098 €	79 040 €

Revenue by industry

	2021	2022	2023
Accounting and tax consultancy	39 880 €	39 994 €	34 921 €
Renting and operating of own or leased real estate	8 719 €	9 262 €	15 476 €

Debts to the tax authority

✓ No tax debt as of 18.06.2025

2025 Q1

Turnover

Amount

12 234 €

Monthly average

4 078 €

Per employee

4 078 €

Equity ratio

127,67%

Labour taxes

Turnover ratio

22,52%

Tax ratio

54,31%

Monthly average

918 €

Per employee

918 €

State taxes

Monthly average

1 691 €

Turnover ratio

41,47%

Estimated salary

Gross salary

1 788 €

Net salary

1 475 €

Aggregate data

	2019	2020	2021	2022	2023
Current assets	20 656 €	23 723 €14.8%	17 585 €25.9%	23 899 €35.9%	38 876 €62.7%
Non-current assets	123 119 €	120 658 €2.0%	118 196 €2.0%	115 735 €2.1%	113 274 €2.1%
Varad kokku	143 775 €	144 381 €0.4%	135 781 €6.0%	139 634 €2.8%	152 150 €9.0%
Short-term liabilities	13 785 €	15 791 €14.6%	8 578 €45.7%	6 541 €23.7%	6 946 €6.2%
Pikaajalised kohustised	66 300 €	70 600 €6.5%	71 700 €1.6%	71 700 €0.0%	70 100 €2.2%
Kohustised kokku	80 085 €	86 391 €7.9%	80 278 €7.1%	78 241 €2.5%	77 046 €1.5%
Osa- või aktsiakapital	3 194 €	3 194 €0.0%	3 194 €0.0%	3 194 €0.0%	3 194 €0.0%
Jaotamata kasum	58 573 €	60 496 €3.3%	54 796 €9.4%	52 309 €4.5%	58 199 €11.3%
Puhaskasum	1 923 €	-5 700 €396.4%	-2 487 €56.4%	5 890 €336.8%	13 711 €132.8%
Omakapital	63 690 €	57 990 €8.9%	55 503 €4.3%	61 393 €10.6%	75 104 €22.3%
Turnover	82 251 €	79 626 €3.2%	49 152 €38.3%	50 227 €2.2%	50 580 €0.7%
Kasumimarginaal	2.34%	-7.16%406.2%	-5.06%29.3%	11.73%331.8%	27.11%131.2%

	Date of birth	Role	Start	Valid
Martin Krupp	10.11.1970 (54)	Board member	18.08.1998	yes
Monika Nigul	30.09.1976 (48)	Board member	18.04.2013	yes

	Birth or registration date	Role	Share	%	Type	Start
RAAMATUPIDAMINE & FINANTS OÜ	05.01.2005 (20)	Shareholder	1 597,00 EUR	50	Sole ownership	01.09.2023
OÜ Kelvingi Kinnisvara Büroo	25.09.1996 (28)	Shareholder	1 597,00 EUR	50	Sole ownership	01.09.2023

	Date of birth	Control	Start
Martin Krupp	10.11.1970 (54)	Indirect holding	19.10.2018

Regulations

	Date	Type	Deadline	Status
Ä 20012431 / 11	01.09.2023	Entry - Amendment entry		Entered into force (01.09.2023)
Ä 20012431 / 10	04.11.2020	Entry - Amendment entry		Entered into force (04.11.2020)
Ä 20012431 / 9	18.01.2018	Entry - Amendment entry		Entered into force (18.01.2018)
Ä 20012431 / 8	05.12.2017	Entry - Amendment entry		Entered into force (05.12.2017)
Ä 20012431 / 7	03.12.2017	Entry - Amendment entry		Entered into force (03.12.2017)
Ä 20012431 / 6	18.04.2013	Entry - Amendment entry		Entered into force (18.04.2013)
Ä 20012431 / M4	17.04.2013	Order to remedy deficiencies - Amendment entry	27.04.2013	Deficiencies remedied (18.04.2013)
Ä 20012431 / 5	29.12.2011	Entry - Amendment entry		Entered into force (29.12.2011)
Ä 12431 / 4	03.12.2008	Deletion of activities from registry card - Amendment entry		Entered into force (20.12.2008)
Ä 12431 / M3	19.09.2006	Reporting-fine order - File-document inspection	21.10.2006	Entered into force (20.09.2006)
Ä 12431 / M2	18.09.2006	Reporting-fine order - File-document inspection	22.10.2006	Entered into force (20.09.2006)
Ä 12431 / 3	28.10.2004	Positive entry decision - Amendment entry		Entered into force

Real estate

Registry part:

4191503

Special ownership:

Cadastral number:

79507:056:0005

Type:

Korteriomand

Address:

Ülikooli tn 5, Tartu linn, Tartu linn, Tartu maakond

Purpose:

Commercial land 80%, residential land 20%

Area:

631 m²

Registry part:

4797703

Special ownership:

Cadastral number:

79511:005:0036

Type:

Korteriomand

Address:

Vasara tn 50, Tartu linn, Tartu linn, Tartu maakond

Purpose:

Commercial land 100%

Area:

3444 m²

Court decisions

	Procedure type	Judgment type	Category	Judges	ECLI	Date
2-14-20561/17	Civil case	Court ruling	Law of obligations	Hele Kaldma	ECLI:EE:TMK:2014:2.14.20561.25924	31.10.2014

.ee domains

	Status	Registered	Expires
accounting.ee	ok (paid and in zone)	04.07.2010	29.12.2025